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2006 (3) TMI 464 - CESTAT, MUMBAIExtract: .......removed or sold from that factory without payment of duty even when he had full knowledge that manufacture of furniture is excisable and clearance thereof without payment of duty gives rise to their liability to confiscation however, penalty is reduced to Rs. 10,000/- (Rupees Ten thousand only). 8. emsp The appeals are thus partly allowed as above.
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